2003/C 28 E/145E-1688/02 de Stavros Xarchakos a la Comisión Asunto: Incentivos para invertir el descenso de la natalidad
Issuing Organization | Comisión de las Comunidades Europeas |
otro Estado miembro, el lugar de imposición sigue siendo el Estado miembro A con arreglo a lo dispuesto en el apartado 1 del artículo 9 de la sexta Directiva sobre el IVA, y el Estado miembro B no puede reclamar el IVA correspondiente a tal operación. Para la determinación del IVA debido es preciso fijar primero el lugar de imposición, lo que permitirá determinar a continuación el sujeto pasivo del IVA. Una vez establecido el lugar de imposición, será la legislación del Estado miembro de imposición la que establezca quién es el sujeto pasivo del IVA en su territorio, de modo que no pueden producirse casos de doble imposición, con independencia de las disposiciones que puedan existir en materia de sujetos pasivos del IVA.
(1) DO L 269 de 21.10.2000.
(2003/C 28 E/145) PREGUNTA ESCRITA E-1688/02 de Stavros Xarchakos (PPE-DE) a la Comisión (12 de junio de 2002) Asunto: Incentivos para invertir el descenso de la natalidad Es sabido que Europa afronta un grave problema de baja natalidad. La situación es particularmente grave en Grecia, cuya población (que de todas formas registra un aumento mínimo) se ha calculado que comenzará a disminuir en su conjunto a partir de 2015. En Grecia se considera 'numerosa' una familia que tenga cuatro o más hijos, y percibe del Estado griego un pequeño subsidio mensual por hijo que, sin embargo, se añade al total de los ingresos familiares imponibles, lo que asciende a la familia numerosa a una categoría fiscal superior e implica un aumento de su carga fiscal.
¿Hay países de la Unión en los que se considere numerosa una familia con menos de cuatro hijos? ¿Hay Estados de la Unión en los que el subsidio mensual por hijo no se añada al total de los ingresos familiares y no provoque, por tanto, situaciones paradójicas como la que se observa en Grecia? ¿Existe alguna posibilidad de promover medidas legislativas comunitarias únicas que aborden de forma global el problema de la baja natalidad a escala de la UE, estableciendo la cifra de dos hijos...
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